The tariff classification of plastic drinking shot tumblers and holders from China

N263580 May 1, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic drinking shot tumblers and holders from China Dear Ms. Tsiavos: In your letter dated March 31, 2015, you requested a tariff classification ruling. The submitted samples are identified as follows: Shot in the Head – Item# 94059. This item is a three dimensional plastic skull, which is designed to function as a holder for drinking shot tumblers. On the top surface of the skull are five apertures. This item is packaged in a retail box that includes five orange translucent plastic test tube shaped drinking shot tumblers, which are designed to be inserted into the apertures on the top of the skull. Each shot tumbler measures approximately 5½” in length and the skull measures approximately 5½” in height by 5” from side to side by 6½” from front to back. The front of the skull has three dimensional features, including eye sockets, nostrils and teeth. The surfaces of the shot tumblers are not designed or adorned. Shot in the Arm – Item# 94049. This item is a three dimensional plastic skeleton arm with a hand on one end. The arm and hand measure approximately 19¼” in length. The arm measures approximately 2¼” in width and the hand measures approximately 2¾” in width. Along the top surface of the arm are five apertures. Inserted in the five apertures are five respective black plastic cylindrical drinking shot tumblers, each of which measures approximately 1¾” in diameter at the top open mouth, 1¼” in diameter at the base and stands approximately 2¼” in height. The surfaces of the shot tumblers are not designed or adorned. The applicable subheading for Item# 94059 and Item# 94049 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division